diff --git a/analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirCallResolver.kt b/analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirCallResolver.kt
index 976296df066..a432d0a1810 100644
--- a/analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirCallResolver.kt
+++ b/analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirCallResolver.kt
@@ -447,15 +447,15 @@ internal class KtFirCallResolver(
             ) {
                 // Implicit invoke (e.g., `x()`) will have a different callee symbol (e.g., `x`) than the candidate (e.g., `invoke`).
                 createKtPartiallyAppliedSymbolForImplicitInvoke(
-                    candidate.dispatchReceiverValue?.receiverExpression ?: FirNoReceiverExpression,
-                    candidate.chosenExtensionReceiverValue?.receiverExpression ?: FirNoReceiverExpression,
+                    candidate.dispatchReceiver ?: FirNoReceiverExpression,
+                    candidate.chosenExtensionReceiver ?: FirNoReceiverExpression,
                     candidate.explicitReceiverKind
                 )
             } else {
                 KtPartiallyAppliedSymbol(
                     with(analysisSession) { unsubstitutedKtSignature.substitute(substitutor) },
-                    candidate.dispatchReceiverValue?.receiverExpression?.toKtReceiverValue(),
-                    candidate.chosenExtensionReceiverValue?.receiverExpression?.toKtReceiverValue(),
+                    candidate.dispatchReceiver?.toKtReceiverValue(),
+                    candidate.chosenExtensionReceiver?.toKtReceiverValue(),
                 )
             }
         } else if (fir is FirImplicitInvokeCall) {
diff --git a/analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirVisibilityChecker.kt b/analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirVisibilityChecker.kt
index 27741ed1b53..5d66885f724 100644
--- a/analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirVisibilityChecker.kt
+++ b/analysis/analysis-api-fir/src/org/jetbrains/kotlin/analysis/api/fir/components/KtFirVisibilityChecker.kt
@@ -57,9 +57,7 @@ internal class KtFirVisibilityChecker(
 
         val dispatchReceiverCanBeExplicit = candidateSymbol is KtCallableSymbol && !candidateSymbol.isExtension
         val explicitDispatchReceiver = runIf(dispatchReceiverCanBeExplicit) {
-            receiverExpression
-                ?.getOrBuildFirSafe<FirExpression>(analysisSession.firResolveSession)
-                ?.let { ExpressionReceiverValue(it) }
+            receiverExpression?.getOrBuildFirSafe<FirExpression>(analysisSession.firResolveSession)
         }
 
         val candidateFirSymbol = candidateSymbol.firSymbol.fir as FirMemberDeclaration
diff --git a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/resolver/SingleCandidateResolver.kt b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/resolver/SingleCandidateResolver.kt
index 52f44b298c3..4acafc25447 100644
--- a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/resolver/SingleCandidateResolver.kt
+++ b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/resolver/SingleCandidateResolver.kt
@@ -53,12 +53,12 @@ class SingleCandidateResolver(
             callInfo,
             resolutionParameters.callableSymbol,
             explicitReceiverKind = explicitReceiverKind,
-            dispatchReceiverValue = dispatchReceiverValue,
+            dispatchReceiver = dispatchReceiverValue?.receiverExpression,
             givenExtensionReceiverOptions = listOfNotNull(
                 if (explicitReceiverKind.isExtensionReceiver)
-                    callInfo.explicitReceiver?.let { ExpressionReceiverValue(it) }
+                    callInfo.explicitReceiver
                 else
-                    implicitExtensionReceiverValue
+                    implicitExtensionReceiverValue?.receiverExpression
             ),
             scope = null,
         )
diff --git a/compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/expression/FirReassignmentAndInvisibleSetterChecker.kt b/compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/expression/FirReassignmentAndInvisibleSetterChecker.kt
index 2267359dbf7..5fdfd7b939f 100644
--- a/compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/expression/FirReassignmentAndInvisibleSetterChecker.kt
+++ b/compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/expression/FirReassignmentAndInvisibleSetterChecker.kt
@@ -21,7 +21,6 @@ import org.jetbrains.kotlin.fir.diagnostics.DiagnosticKind
 import org.jetbrains.kotlin.fir.expressions.*
 import org.jetbrains.kotlin.fir.originalForSubstitutionOverride
 import org.jetbrains.kotlin.fir.references.*
-import org.jetbrains.kotlin.fir.resolve.calls.ExpressionReceiverValue
 import org.jetbrains.kotlin.fir.resolve.diagnostics.ConeDiagnosticWithCandidates
 import org.jetbrains.kotlin.fir.resolve.diagnostics.ConeUnresolvedNameError
 import org.jetbrains.kotlin.fir.symbols.SymbolInternals
@@ -51,7 +50,7 @@ object FirReassignmentAndInvisibleSetterChecker : FirVariableAssignmentChecker()
                     context.session,
                     context.findClosest()!!,
                     context.containingDeclarations,
-                    ExpressionReceiverValue(expression.dispatchReceiver),
+                    expression.dispatchReceiver,
                 )
             }
 
diff --git a/compiler/fir/java/src/org/jetbrains/kotlin/fir/java/FirJavaVisibilityChecker.kt b/compiler/fir/java/src/org/jetbrains/kotlin/fir/java/FirJavaVisibilityChecker.kt
index 52fa840a09c..ab956d4b8e5 100644
--- a/compiler/fir/java/src/org/jetbrains/kotlin/fir/java/FirJavaVisibilityChecker.kt
+++ b/compiler/fir/java/src/org/jetbrains/kotlin/fir/java/FirJavaVisibilityChecker.kt
@@ -15,6 +15,7 @@ import org.jetbrains.kotlin.fir.declarations.FirFile
 import org.jetbrains.kotlin.fir.declarations.synthetic.FirSyntheticPropertyAccessor
 import org.jetbrains.kotlin.fir.declarations.utils.isStatic
 import org.jetbrains.kotlin.fir.declarations.utils.visibility
+import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.resolve.SupertypeSupplier
 import org.jetbrains.kotlin.fir.resolve.calls.FirSimpleSyntheticPropertySymbol
 import org.jetbrains.kotlin.fir.resolve.calls.ReceiverValue
@@ -30,7 +31,7 @@ object FirJavaVisibilityChecker : FirVisibilityChecker() {
         symbol: FirBasedSymbol<*>,
         useSiteFile: FirFile,
         containingDeclarations: List<FirDeclaration>,
-        dispatchReceiver: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         session: FirSession,
         isCallToPropertySetter: Boolean,
         supertypeSupplier: SupertypeSupplier
diff --git a/compiler/fir/providers/src/org/jetbrains/kotlin/fir/FirVisibilityChecker.kt b/compiler/fir/providers/src/org/jetbrains/kotlin/fir/FirVisibilityChecker.kt
index db8c448c108..91a3848212e 100644
--- a/compiler/fir/providers/src/org/jetbrains/kotlin/fir/FirVisibilityChecker.kt
+++ b/compiler/fir/providers/src/org/jetbrains/kotlin/fir/FirVisibilityChecker.kt
@@ -12,13 +12,12 @@ import org.jetbrains.kotlin.fir.declarations.*
 import org.jetbrains.kotlin.fir.declarations.synthetic.FirSyntheticPropertyAccessor
 import org.jetbrains.kotlin.fir.declarations.utils.*
 import org.jetbrains.kotlin.fir.declarations.utils.isStatic
+import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.expressions.FirPropertyAccessExpression
-import org.jetbrains.kotlin.fir.expressions.FirThisReceiverExpression
+import org.jetbrains.kotlin.fir.expressions.toReference
 import org.jetbrains.kotlin.fir.references.FirSuperReference
+import org.jetbrains.kotlin.fir.references.FirThisReference
 import org.jetbrains.kotlin.fir.resolve.*
-import org.jetbrains.kotlin.fir.resolve.calls.ExpressionReceiverValue
-import org.jetbrains.kotlin.fir.resolve.calls.ImplicitReceiverValue
-import org.jetbrains.kotlin.fir.resolve.calls.ReceiverValue
 import org.jetbrains.kotlin.fir.resolve.providers.firProvider
 import org.jetbrains.kotlin.fir.resolve.providers.getContainingFile
 import org.jetbrains.kotlin.fir.resolve.providers.symbolProvider
@@ -54,7 +53,7 @@ abstract class FirVisibilityChecker : FirSessionComponent {
             symbol: FirBasedSymbol<*>,
             useSiteFile: FirFile,
             containingDeclarations: List<FirDeclaration>,
-            dispatchReceiver: ReceiverValue?,
+            dispatchReceiver: FirExpression?,
             session: FirSession,
             isCallToPropertySetter: Boolean,
             supertypeSupplier: SupertypeSupplier
@@ -95,7 +94,7 @@ abstract class FirVisibilityChecker : FirSessionComponent {
         session: FirSession,
         useSiteFile: FirFile,
         containingDeclarations: List<FirDeclaration>,
-        dispatchReceiver: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         isCallToPropertySetter: Boolean = false,
         staticQualifierClassForCallable: FirRegularClass? = null,
         // There's no need to check if containing class is visible in case we check if a member might be overridden in a subclass
@@ -172,16 +171,16 @@ abstract class FirVisibilityChecker : FirSessionComponent {
 
     private fun FirMemberDeclaration.containingNonLocalClass(
         session: FirSession,
-        dispatchReceiverValue: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         containingUseSiteDeclarations: List<FirDeclaration>,
         supertypeSupplier: SupertypeSupplier
     ): FirClassLikeDeclaration? {
         return when (this) {
             is FirCallableDeclaration -> {
-                if (dispatchReceiverValue != null) {
+                if (dispatchReceiver != null) {
                     val baseReceiverType = dispatchReceiverClassTypeOrNull()
                     if (baseReceiverType != null) {
-                        dispatchReceiverValue.type.findClassRepresentation(baseReceiverType, session)?.toSymbol(session)?.fir?.let {
+                        dispatchReceiver.typeRef.coneType.findClassRepresentation(baseReceiverType, session)?.toSymbol(session)?.fir?.let {
                             return it
                         }
                     }
@@ -220,7 +219,7 @@ abstract class FirVisibilityChecker : FirSessionComponent {
         session: FirSession,
         useSiteFile: FirFile,
         containingDeclarations: List<FirDeclaration>,
-        dispatchReceiver: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         isCallToPropertySetter: Boolean = false,
         supertypeSupplier: SupertypeSupplier
     ): Boolean {
@@ -288,7 +287,7 @@ abstract class FirVisibilityChecker : FirSessionComponent {
         symbol: FirBasedSymbol<*>,
         useSiteFile: FirFile,
         containingDeclarations: List<FirDeclaration>,
-        dispatchReceiver: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         session: FirSession,
         isCallToPropertySetter: Boolean,
         supertypeSupplier: SupertypeSupplier
@@ -304,7 +303,7 @@ abstract class FirVisibilityChecker : FirSessionComponent {
         symbol: FirBasedSymbol<*>,
         containingDeclarationOfUseSite: List<FirDeclaration>,
         ownerLookupTag: ConeClassLikeLookupTag,
-        dispatchReceiver: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         isVariableOrNamedFunction: Boolean,
         session: FirSession
     ): Boolean {
@@ -332,7 +331,7 @@ abstract class FirVisibilityChecker : FirSessionComponent {
 
             val dispatchReceiverParameterClassLookupTag = dispatchReceiverParameterClassSymbol.toLookupTag()
             val dispatchReceiverValueOwnerLookupTag =
-                dispatchReceiver.type.findClassRepresentation(
+                dispatchReceiver.typeRef.coneType.findClassRepresentation(
                     dispatchReceiverParameterClassLookupTag.constructClassType(
                         Array(dispatchReceiverParameterClassSymbol.fir.typeParameters.size) { ConeStarProjection },
                         isNullable = true
@@ -342,21 +341,13 @@ abstract class FirVisibilityChecker : FirSessionComponent {
 
             if (dispatchReceiverParameterClassLookupTag != dispatchReceiverValueOwnerLookupTag) return false
             if (fir.visibility == Visibilities.PrivateToThis) {
-                when (dispatchReceiver) {
-                    is ExpressionReceiverValue -> {
-                        val explicitReceiver = dispatchReceiver.explicitReceiver
-                        if (explicitReceiver !is FirThisReceiverExpression) {
-                            return false
-                        }
-                        if (explicitReceiver.calleeReference.boundSymbol != dispatchReceiverParameterClassSymbol) {
-                            return false
-                        }
-                    }
-                    is ImplicitReceiverValue<*> -> {
-                        if (dispatchReceiver.boundSymbol != dispatchReceiverParameterClassSymbol) {
+                when (val dispatchReceiverReference = dispatchReceiver.toReference()) {
+                    is FirThisReference -> {
+                        if (dispatchReceiverReference.boundSymbol != dispatchReceiverParameterClassSymbol) {
                             return false
                         }
                     }
+                    else -> return false
                 }
             }
         }
@@ -385,7 +376,7 @@ abstract class FirVisibilityChecker : FirSessionComponent {
 
     private fun canSeeProtectedMemberOf(
         containingUseSiteClass: FirClass,
-        dispatchReceiver: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         ownerLookupTag: ConeClassLikeLookupTag,
         session: FirSession,
         isVariableOrNamedFunction: Boolean,
@@ -410,20 +401,17 @@ abstract class FirVisibilityChecker : FirSessionComponent {
     }
 
     private fun doesReceiverFitForProtectedVisibility(
-        dispatchReceiver: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         containingUseSiteClass: FirClass,
         ownerLookupTag: ConeClassLikeLookupTag,
         isSyntheticProperty: Boolean,
         session: FirSession
     ): Boolean {
         if (dispatchReceiver == null) return true
-        var dispatchReceiverType = dispatchReceiver.type
-        if (dispatchReceiver is ExpressionReceiverValue) {
-            val explicitReceiver = dispatchReceiver.explicitReceiver
-            if (explicitReceiver is FirPropertyAccessExpression && explicitReceiver.calleeReference is FirSuperReference) {
-                // Special 'super' case: type of this, not of super, should be taken for the check below
-                dispatchReceiverType = explicitReceiver.dispatchReceiver.typeRef.coneType
-            }
+        var dispatchReceiverType = dispatchReceiver.typeRef.coneType
+        if (dispatchReceiver is FirPropertyAccessExpression && dispatchReceiver.calleeReference is FirSuperReference) {
+            // Special 'super' case: type of this, not of super, should be taken for the check below
+            dispatchReceiverType = dispatchReceiver.dispatchReceiver.typeRef.coneType
         }
         val typeCheckerState = session.typeContext.newTypeCheckerState(
             errorTypesEqualToAnything = false,
@@ -448,8 +436,9 @@ abstract class FirVisibilityChecker : FirSessionComponent {
         return false
     }
 
-    private fun ReceiverValue?.ownerIfCompanion(session: FirSession): ConeClassLikeLookupTag? =
-        (this?.type as? ConeClassLikeType)?.lookupTag?.ownerIfCompanion(session)
+    private fun FirExpression?.ownerIfCompanion(session: FirSession): ConeClassLikeLookupTag? =
+        // TODO: what if there is an intersection type from smartcast?
+        (this?.typeRef?.coneType as? ConeClassLikeType)?.lookupTag?.ownerIfCompanion(session)
 
     // monitorEnter/monitorExit are the only functions which are accessed "illegally" (see kotlin/util/Synchronized.kt).
     // Since they are intrinsified in the codegen, FIR should treat it as visible.
@@ -464,7 +453,7 @@ abstract class FirVisibilityChecker : FirSessionComponent {
     protected fun canSeeProtectedMemberOf(
         usedSymbol: FirBasedSymbol<*>,
         containingDeclarationOfUseSite: List<FirDeclaration>,
-        dispatchReceiver: ReceiverValue?,
+        dispatchReceiver: FirExpression?,
         ownerLookupTag: ConeClassLikeLookupTag,
         session: FirSession,
         isVariableOrNamedFunction: Boolean,
diff --git a/compiler/fir/providers/src/org/jetbrains/kotlin/fir/resolve/calls/FirReceivers.kt b/compiler/fir/providers/src/org/jetbrains/kotlin/fir/resolve/calls/FirReceivers.kt
index 84f0e51609a..d46f6c82b53 100644
--- a/compiler/fir/providers/src/org/jetbrains/kotlin/fir/resolve/calls/FirReceivers.kt
+++ b/compiler/fir/providers/src/org/jetbrains/kotlin/fir/resolve/calls/FirReceivers.kt
@@ -36,9 +36,7 @@ import org.jetbrains.kotlin.name.Name
 import org.jetbrains.kotlin.types.SmartcastStability
 import org.jetbrains.kotlin.utils.addToStdlib.applyIf
 
-interface Receiver
-
-interface ReceiverValue : Receiver {
+interface ReceiverValue {
     val type: ConeKotlinType
 
     val receiverExpression: FirExpression
@@ -51,8 +49,7 @@ interface ReceiverValue : Receiver {
     )
 }
 
-// TODO: should inherit just Receiver, not ReceiverValue
-abstract class AbstractExplicitReceiver<E : FirExpression> : Receiver {
+abstract class AbstractExplicitReceiver<E : FirExpression> {
     abstract val explicitReceiver: FirExpression
 }
 
@@ -62,11 +59,11 @@ abstract class AbstractExplicitReceiverValue<E : FirExpression> : AbstractExplic
         get() = explicitReceiver.typeRef.coneTypeSafe()
             ?: ConeErrorType(ConeIntermediateDiagnostic("No type calculated for: ${explicitReceiver.renderWithType()}")) // TODO: assert here
 
-    override val receiverExpression: FirExpression
+    final override val receiverExpression: FirExpression
         get() = explicitReceiver
 }
 
-open class ExpressionReceiverValue(
+class ExpressionReceiverValue(
     override val explicitReceiver: FirExpression
 ) : AbstractExplicitReceiverValue<FirExpression>(), ReceiverValue {
     override fun scope(useSiteSession: FirSession, scopeSession: ScopeSession): FirTypeScope? {
@@ -121,10 +118,46 @@ sealed class ImplicitReceiverValue<S : FirBasedSymbol<*>>(
 
     override fun scope(useSiteSession: FirSession, scopeSession: ScopeSession): FirTypeScope? = implicitScope
 
-    private val originalReceiverExpression: FirExpression =
+    private var receiverIsSmartcasted: Boolean = false
+    private var originalReceiverExpression: FirExpression =
         receiverExpression(boundSymbol, type, contextReceiverNumber, inaccessibleReceiver)
-    final override var receiverExpression: FirExpression = originalReceiverExpression
-        private set
+    private var _receiverExpression: FirExpression? = null
+
+    private fun computeReceiverExpression(): FirExpression {
+        _receiverExpression?.let { return it }
+        val actualReceiverExpression = if (receiverIsSmartcasted) {
+            buildSmartCastExpression {
+                originalExpression = originalReceiverExpression
+                this.source = originalExpression.source?.fakeElement(KtFakeSourceElementKind.SmartCastExpression)
+                smartcastType = buildResolvedTypeRef {
+                    source = originalReceiverExpression.typeRef.source?.fakeElement(KtFakeSourceElementKind.SmartCastedTypeRef)
+                    type = this@ImplicitReceiverValue.type
+                }
+                typesFromSmartCast = listOf(type)
+                smartcastStability = SmartcastStability.STABLE_VALUE
+                typeRef = smartcastType.copyWithNewSourceKind(KtFakeSourceElementKind.ImplicitTypeRef)
+            }
+        } else {
+            originalReceiverExpression
+        }
+        _receiverExpression = actualReceiverExpression
+        return actualReceiverExpression
+    }
+
+    /**
+     * The idea of receiver expression for implicit receivers is following:
+     *   - Implicit receivers are mutable because of smartcasts
+     *   - Expression of implicit receiver may be used during call resolution and then stored for later. This implies necesserity
+     *      to keep receiver expression independent of state of corresponding implicit value
+     *   - In the same time we don't want to create new receiver expression for each access in sake of performance
+     * All those statements lead to the current implementation:
+     *   - original receiver expression (without smartcast) always stored inside receiver value and can not be changed (TODO: except builder inference)
+     *   - we keep information about was there smartcast or not in [receiverIsSmartcasted] field
+     *   - we cache computed receiver expression in [_receiverExpression] field
+     *   - if type of receiver value was changed this cache is dropped
+     */
+    final override val receiverExpression: FirExpression
+        get() = computeReceiverExpression()
 
     @RequiresOptIn
     annotation class ImplicitReceiverInternals
@@ -132,7 +165,8 @@ sealed class ImplicitReceiverValue<S : FirBasedSymbol<*>>(
     @Deprecated(level = DeprecationLevel.ERROR, message = "Builder inference should not modify implicit receivers. KT-54708")
     fun updateTypeInBuilderInference(type: ConeKotlinType) {
         this.type = type
-        receiverExpression = receiverExpression(boundSymbol, type, contextReceiverNumber, inaccessibleReceiver)
+        originalReceiverExpression = receiverExpression(boundSymbol, type, contextReceiverNumber, inaccessibleReceiver)
+        _receiverExpression = null
         implicitScope = type.scope(
             useSiteSession = useSiteSession,
             scopeSession = scopeSession,
@@ -147,24 +181,10 @@ sealed class ImplicitReceiverValue<S : FirBasedSymbol<*>>(
     @ImplicitReceiverInternals
     fun updateTypeFromSmartcast(type: ConeKotlinType) {
         if (type == this.type) return
-        if (!mutable) throw IllegalStateException("Cannot mutate an immutable ImplicitReceiverValue")
+        if (!mutable) error("Cannot mutate an immutable ImplicitReceiverValue")
         this.type = type
-        receiverExpression = if (type == originalReceiverExpression.typeRef.coneType) {
-            originalReceiverExpression
-        } else {
-            buildSmartCastExpression {
-                originalExpression = originalReceiverExpression
-                this.source = originalExpression.source?.fakeElement(KtFakeSourceElementKind.SmartCastExpression)
-                smartcastType = buildResolvedTypeRef {
-                    source = originalReceiverExpression.typeRef.source?.fakeElement(KtFakeSourceElementKind.SmartCastedTypeRef)
-                    this.type = type
-                }
-                typesFromSmartCast = listOf(type)
-                smartcastStability = SmartcastStability.STABLE_VALUE
-                typeRef = smartcastType.copyWithNewSourceKind(KtFakeSourceElementKind.ImplicitTypeRef)
-            }
-        }
-
+        receiverIsSmartcasted = type != this.originalType
+        _receiverExpression = null
         implicitScope = type.scope(
             useSiteSession = useSiteSession,
             scopeSession = scopeSession,
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/Candidate.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/Candidate.kt
index dc866dd356a..fc759f8b92a 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/Candidate.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/Candidate.kt
@@ -30,10 +30,10 @@ class Candidate(
     // - in case a use-site receiver is explicit
     // - in some cases with static entities, no matter is a use-site receiver explicit or not
     // OR we may have here a kind of ImplicitReceiverValue (non-statics only)
-    override var dispatchReceiverValue: ReceiverValue?,
+    override var dispatchReceiver: FirExpression?,
     // In most cases, it contains zero or single element
     // More than one, only in case of context receiver group
-    val givenExtensionReceiverOptions: List<ReceiverValue>,
+    val givenExtensionReceiverOptions: List<FirExpression>,
     override val explicitReceiverKind: ExplicitReceiverKind,
     private val constraintSystemFactory: InferenceComponents.ConstraintSystemFactory,
     private val baseSystem: ConstraintStorage,
@@ -44,7 +44,7 @@ class Candidate(
     val isFromOriginalTypeInPresenceOfSmartCast: Boolean = false,
 ) : AbstractCandidate() {
 
-    var systemInitialized: Boolean = false
+    private var systemInitialized: Boolean = false
     val system: NewConstraintSystemImpl by lazy(LazyThreadSafetyMode.NONE) {
         val system = constraintSystemFactory.createConstraintSystem()
         system.addOtherSystem(baseSystem)
@@ -80,7 +80,7 @@ class Candidate(
     var currentApplicability = CandidateApplicability.RESOLVED
         private set
 
-    override var chosenExtensionReceiverValue: ReceiverValue? = givenExtensionReceiverOptions.singleOrNull()
+    override var chosenExtensionReceiver: FirExpression? = givenExtensionReceiverOptions.singleOrNull()
 
     var contextReceiverArguments: List<FirExpression>? = null
 
@@ -103,11 +103,13 @@ class Candidate(
 
     var passedStages: Int = 0
 
+    // FirExpressionStub can be located here in case of callable reference resolution
     fun dispatchReceiverExpression(): FirExpression =
-        dispatchReceiverValue?.receiverExpression?.takeIf { it !is FirExpressionStub } ?: FirNoReceiverExpression
+        dispatchReceiver?.takeIf { it !is FirExpressionStub } ?: FirNoReceiverExpression
 
+    // FirExpressionStub can be located here in case of callable reference resolution
     fun chosenExtensionReceiverExpression(): FirExpression =
-        chosenExtensionReceiverValue?.receiverExpression?.takeIf { it !is FirExpressionStub } ?: FirNoReceiverExpression
+        chosenExtensionReceiver?.takeIf { it !is FirExpressionStub } ?: FirNoReceiverExpression
 
     fun contextReceiverArguments(): List<FirExpression> =
         contextReceiverArguments ?: emptyList()
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/CandidateFactory.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/CandidateFactory.kt
index 2c3779d999d..94e3e8a52c1 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/CandidateFactory.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/CandidateFactory.kt
@@ -23,6 +23,7 @@ import org.jetbrains.kotlin.fir.scopes.impl.originalForWrappedIntegerOperator
 import org.jetbrains.kotlin.fir.symbols.FirBasedSymbol
 import org.jetbrains.kotlin.fir.symbols.impl.*
 import org.jetbrains.kotlin.fir.types.classId
+import org.jetbrains.kotlin.fir.types.coneType
 import org.jetbrains.kotlin.resolve.calls.components.PostponedArgumentsAnalyzerContext
 import org.jetbrains.kotlin.resolve.calls.inference.model.ConstraintStorage
 import org.jetbrains.kotlin.resolve.calls.tasks.ExplicitReceiverKind
@@ -54,8 +55,8 @@ class CandidateFactory private constructor(
         symbol: FirBasedSymbol<*>,
         explicitReceiverKind: ExplicitReceiverKind,
         scope: FirScope?,
-        dispatchReceiverValue: ReceiverValue? = null,
-        givenExtensionReceiverOptions: List<ReceiverValue> = emptyList(),
+        dispatchReceiver: FirExpression? = null,
+        givenExtensionReceiverOptions: List<FirExpression> = emptyList(),
         objectsByName: Boolean = false,
         isFromOriginalTypeInPresenceOfSmartCast: Boolean = false,
     ): Candidate {
@@ -64,7 +65,7 @@ class CandidateFactory private constructor(
 
         val result = Candidate(
             symbol,
-            dispatchReceiverValue,
+            dispatchReceiver,
             givenExtensionReceiverOptions,
             explicitReceiverKind,
             context.inferenceComponents.constraintSystemFactory,
@@ -74,7 +75,7 @@ class CandidateFactory private constructor(
             isFromCompanionObjectTypeScope = when (explicitReceiverKind) {
                 ExplicitReceiverKind.EXTENSION_RECEIVER ->
                     givenExtensionReceiverOptions.singleOrNull().isCandidateFromCompanionObjectTypeScope()
-                ExplicitReceiverKind.DISPATCH_RECEIVER -> dispatchReceiverValue.isCandidateFromCompanionObjectTypeScope()
+                ExplicitReceiverKind.DISPATCH_RECEIVER -> dispatchReceiver.isCandidateFromCompanionObjectTypeScope()
                 // The following cases are not applicable for companion objects.
                 ExplicitReceiverKind.NO_EXPLICIT_RECEIVER, ExplicitReceiverKind.BOTH_RECEIVERS -> false
             },
@@ -117,8 +118,12 @@ class CandidateFactory private constructor(
 
     private fun ReceiverValue?.isCandidateFromCompanionObjectTypeScope(): Boolean {
         val expressionReceiverValue = this as? ExpressionReceiverValue ?: return false
-        val resolvedQualifier = (expressionReceiverValue.explicitReceiver as? FirResolvedQualifier) ?: return false
-        val originClassOfCandidate = expressionReceiverValue.type.classId ?: return false
+        return expressionReceiverValue.explicitReceiver.isCandidateFromCompanionObjectTypeScope()
+    }
+
+    private fun FirExpression?.isCandidateFromCompanionObjectTypeScope(): Boolean {
+        val resolvedQualifier = this as? FirResolvedQualifier ?: return false
+        val originClassOfCandidate = this.typeRef.coneType.classId ?: return false
         return (resolvedQualifier.symbol?.fir as? FirRegularClass)?.companionObjectSymbol?.classId == originClassOfCandidate
     }
 
@@ -134,7 +139,7 @@ class CandidateFactory private constructor(
         }
         return Candidate(
             symbol,
-            dispatchReceiverValue = null,
+            dispatchReceiver = null,
             givenExtensionReceiverOptions = emptyList(),
             explicitReceiverKind = ExplicitReceiverKind.NO_EXPLICIT_RECEIVER,
             context.inferenceComponents.constraintSystemFactory,
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/ResolutionStages.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/ResolutionStages.kt
index ed0afbeb515..c78887c5d5e 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/ResolutionStages.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/ResolutionStages.kt
@@ -17,6 +17,7 @@ import org.jetbrains.kotlin.fir.expressions.*
 import org.jetbrains.kotlin.fir.languageVersionSettings
 import org.jetbrains.kotlin.fir.matchingParameterFunctionType
 import org.jetbrains.kotlin.fir.references.FirSuperReference
+import org.jetbrains.kotlin.fir.references.FirThisReference
 import org.jetbrains.kotlin.fir.resolve.directExpansionType
 import org.jetbrains.kotlin.fir.resolve.fullyExpandedType
 import org.jetbrains.kotlin.fir.resolve.inference.ConeTypeParameterBasedTypeVariable
@@ -25,10 +26,8 @@ import org.jetbrains.kotlin.fir.resolve.inference.csBuilder
 import org.jetbrains.kotlin.fir.resolve.inference.hasBuilderInferenceAnnotation
 import org.jetbrains.kotlin.fir.resolve.inference.model.ConeExplicitTypeParameterConstraintPosition
 import org.jetbrains.kotlin.fir.resolve.toSymbol
-import org.jetbrains.kotlin.fir.scopes.FirTypeScope
-import org.jetbrains.kotlin.fir.scopes.FirUnstableSmartcastTypeScope
-import org.jetbrains.kotlin.fir.scopes.ProcessorAction
-import org.jetbrains.kotlin.fir.scopes.processOverriddenFunctions
+import org.jetbrains.kotlin.fir.scopes.*
+import org.jetbrains.kotlin.fir.symbols.FirBasedSymbol
 import org.jetbrains.kotlin.fir.symbols.SyntheticSymbol
 import org.jetbrains.kotlin.fir.symbols.impl.*
 import org.jetbrains.kotlin.fir.symbols.lazyResolveToPhase
@@ -135,17 +134,17 @@ object CheckExtensionReceiver : ResolutionStage() {
 }
 
 private fun Candidate.prepareReceivers(
-    argumentExtensionReceiverValue: ReceiverValue,
+    argumentExtensionReceiver: FirExpression,
     expectedType: ConeKotlinType,
     context: ResolutionContext,
 ): ReceiverDescription {
     val argumentType = captureFromTypeParameterUpperBoundIfNeeded(
-        argumentType = argumentExtensionReceiverValue.type,
+        argumentType = argumentExtensionReceiver.typeRef.coneType,
         expectedType = expectedType,
         session = context.session
     ).let { prepareCapturedType(it, context) }
 
-    return ReceiverDescription(argumentExtensionReceiverValue.receiverExpression, argumentType)
+    return ReceiverDescription(argumentExtensionReceiver, argumentType)
 }
 
 private class ReceiverDescription(
@@ -163,7 +162,7 @@ object CheckDispatchReceiver : ResolutionStage() {
             }
         }
 
-        val dispatchReceiverValueType = candidate.dispatchReceiverValue?.type ?: return
+        val dispatchReceiverValueType = candidate.dispatchReceiver?.typeRef?.coneType ?: return
         val isReceiverNullable = !AbstractNullabilityChecker.isSubtypeOfAny(context.session.typeContext, dispatchReceiverValueType)
 
         val isCandidateFromUnstableSmartcast =
@@ -205,9 +204,10 @@ object CheckContextReceivers : ResolutionStage() {
             candidate.substitutor.substituteOrSelf(it.typeRef.coneType)
         }?.takeUnless { it.isEmpty() } ?: return
 
-        val receiverGroups: List<List<ImplicitReceiverValue<*>>> =
+        val receiverGroups: List<List<FirExpression>> =
             context.bodyResolveContext.towerDataContext.towerDataElements.asReversed().mapNotNull { towerDataElement ->
-                towerDataElement.implicitReceiver?.let(::listOf) ?: towerDataElement.contextReceiverGroup
+                towerDataElement.implicitReceiver?.receiverExpression?.let(::listOf)
+                    ?: towerDataElement.contextReceiverGroup?.map { it.receiverExpression }
             }
 
         val resultingContextReceiverArguments = mutableListOf<FirExpression>()
@@ -236,7 +236,7 @@ object CheckContextReceivers : ResolutionStage() {
 
 private fun Candidate.findClosestMatchingReceivers(
     expectedType: ConeKotlinType,
-    receiverGroups: List<List<ImplicitReceiverValue<*>>>,
+    receiverGroups: List<List<FirExpression>>,
     context: ResolutionContext,
 ): List<ReceiverDescription> {
     for (receiverGroup in receiverGroups) {
@@ -259,18 +259,24 @@ object CheckDslScopeViolation : ResolutionStage() {
     private val dslMarkerClassId = ClassId.fromString("kotlin/DslMarker")
 
     override suspend fun check(candidate: Candidate, callInfo: CallInfo, sink: CheckerSink, context: ResolutionContext) {
-        fun checkReceiverValue(receiverValue: ReceiverValue?) {
-            if (receiverValue is ImplicitReceiverValue<*>) {
-                receiverValue.checkImpl(
+        fun checkReceiver(receiver: FirExpression?) {
+            val thisReference = receiver?.toReference() as? FirThisReference ?: return
+            if (thisReference.isImplicit) {
+                checkImpl(
                     candidate,
                     sink,
                     context,
-                    { receiverValue.getDslMarkersOfImplicitReceiver(context) }
-                ) { a, b -> a == b }
+                    { getDslMarkersOfImplicitReceiver(thisReference.boundSymbol, receiver.typeRef.coneType, context) }
+                ) {
+                    // TODO: is there better alternative?
+                    // Here we rely on the fact that receiver expression of implicit receiver value can not be changed
+                    //   during resolution of one single call
+                    it.receiverExpression == receiver
+                }
             }
         }
-        checkReceiverValue(candidate.dispatchReceiverValue)
-        checkReceiverValue(candidate.chosenExtensionReceiverValue)
+        checkReceiver(candidate.dispatchReceiver)
+        checkReceiver(candidate.chosenExtensionReceiver)
 
         // For value of builtin functional type with implicit extension receiver, the receiver is passed as the first argument rather than
         // an extension receiver of the `invoke` call. Hence, we need to specially handle this case.
@@ -299,31 +305,31 @@ object CheckDslScopeViolation : ResolutionStage() {
         // ```
         // `useX()` is a call to `invoke` with `useX` as the dispatch receiver. In the FIR tree, extension receiver is represented as an
         // implicit `this` expression passed as the first argument.
-        if (candidate.dispatchReceiverValue?.type?.fullyExpandedType(context.session)?.isSomeFunctionType(context.session) == true &&
+        if (candidate.dispatchReceiver?.typeRef?.coneType?.fullyExpandedType(context.session)?.isSomeFunctionType(context.session) == true &&
             (candidate.symbol as? FirNamedFunctionSymbol)?.name == OperatorNameConventions.INVOKE
         ) {
             val firstArg = candidate.argumentMapping?.keys?.firstOrNull() as? FirThisReceiverExpression ?: return
             if (!firstArg.isImplicit) return
-            firstArg.checkImpl(
+            checkImpl(
                 candidate,
                 sink,
                 context,
                 { firstArg.getDslMarkersOfThisReceiverExpression(context) }
-            ) { receiver, thisExpression -> receiver.boundSymbol == thisExpression.calleeReference.boundSymbol }
+            ) { it.boundSymbol == firstArg.calleeReference.boundSymbol }
         }
     }
 
     /**
      * Checks whether the implicit receiver (represented as an object of type `T`) violates DSL scope rules.
      */
-    private fun <T> T.checkImpl(
+    private fun checkImpl(
         candidate: Candidate,
         sink: CheckerSink,
         context: ResolutionContext,
         dslMarkersProvider: () -> Set<ClassId>,
-        isImplicitReceiverMatching: (ImplicitReceiverValue<*>, T) -> Boolean,
+        isImplicitReceiverMatching: (ImplicitReceiverValue<*>) -> Boolean,
     ) {
-        val resolvedReceiverIndex = context.bodyResolveContext.implicitReceiverStack.indexOfFirst { isImplicitReceiverMatching(it, this) }
+        val resolvedReceiverIndex = context.bodyResolveContext.implicitReceiverStack.indexOfFirst { isImplicitReceiverMatching(it) }
         if (resolvedReceiverIndex == -1) return
         val closerReceivers = context.bodyResolveContext.implicitReceiverStack.drop(resolvedReceiverIndex + 1)
         if (closerReceivers.isEmpty()) return
@@ -335,6 +341,14 @@ object CheckDslScopeViolation : ResolutionStage() {
     }
 
     private fun ImplicitReceiverValue<*>.getDslMarkersOfImplicitReceiver(context: ResolutionContext): Set<ClassId> {
+        return CheckDslScopeViolation.getDslMarkersOfImplicitReceiver(boundSymbol, type, context)
+    }
+
+    private fun getDslMarkersOfImplicitReceiver(
+        boundSymbol: FirBasedSymbol<*>?,
+        type: ConeKotlinType,
+        context: ResolutionContext,
+    ): Set<ClassId> {
         return buildSet {
             (boundSymbol as? FirAnonymousFunctionSymbol)?.fir?.matchingParameterFunctionType?.let {
                 // collect annotations in the function type at declaration site. For example, the `@A` and `@B` in the following code.
@@ -550,7 +564,7 @@ internal object CheckVisibility : CheckerStage() {
                 val visible = visibilityChecker.isVisible(
                     declaration,
                     candidate.callInfo,
-                    dispatchReceiverValue = null
+                    dispatchReceiver = null
                 )
                 if (!visible) {
                     sink.yieldDiagnostic(VisibilityError)
@@ -696,8 +710,8 @@ private val DYNAMIC_EXTENSION_ANNOTATION_CLASS_ID: ClassId = ClassId.topLevel(DY
 internal object ProcessDynamicExtensionAnnotation : ResolutionStage() {
     override suspend fun check(candidate: Candidate, callInfo: CallInfo, sink: CheckerSink, context: ResolutionContext) {
         if (candidate.symbol.origin === FirDeclarationOrigin.DynamicScope) return
-        val extensionReceiver = candidate.chosenExtensionReceiverValue ?: return
-        val argumentIsDynamic = extensionReceiver.type is ConeDynamicType
+        val extensionReceiver = candidate.chosenExtensionReceiver ?: return
+        val argumentIsDynamic = extensionReceiver.typeRef.coneType is ConeDynamicType
         val parameterIsDynamic = (candidate.symbol as? FirCallableSymbol)?.resolvedReceiverTypeRef?.type is ConeDynamicType
         if (parameterIsDynamic != argumentIsDynamic ||
             parameterIsDynamic && !candidate.symbol.hasAnnotation(DYNAMIC_EXTENSION_ANNOTATION_CLASS_ID, context.session)
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/VisibilityUtils.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/VisibilityUtils.kt
index ee0b62d5515..7c54eb7aae1 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/VisibilityUtils.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/VisibilityUtils.kt
@@ -13,10 +13,9 @@ import org.jetbrains.kotlin.fir.declarations.*
 import org.jetbrains.kotlin.fir.declarations.utils.getExplicitBackingField
 import org.jetbrains.kotlin.fir.declarations.utils.isStatic
 import org.jetbrains.kotlin.fir.declarations.utils.visibility
-import org.jetbrains.kotlin.fir.expressions.FirResolvedQualifier
-import org.jetbrains.kotlin.fir.expressions.FirSmartCastExpression
-import org.jetbrains.kotlin.fir.expressions.FirVariableAssignment
+import org.jetbrains.kotlin.fir.expressions.*
 import org.jetbrains.kotlin.fir.expressions.builder.buildSmartCastExpression
+import org.jetbrains.kotlin.fir.references.FirThisReference
 import org.jetbrains.kotlin.fir.symbols.impl.FirAnonymousObjectSymbol
 import org.jetbrains.kotlin.fir.symbols.impl.FirRegularClassSymbol
 import org.jetbrains.kotlin.fir.symbols.impl.FirTypeAliasSymbol
@@ -30,14 +29,18 @@ import org.jetbrains.kotlin.utils.addToStdlib.runIf
 fun FirVisibilityChecker.isVisible(
     declaration: FirMemberDeclaration,
     callInfo: CallInfo,
-    dispatchReceiverValue: ReceiverValue?
+    dispatchReceiver: FirExpression?
 ): Boolean {
-    val staticQualifierForCallable = runIf(declaration is FirCallableDeclaration && declaration.isStatic) {
-        val explicitReceiver = (dispatchReceiverValue as? ExpressionReceiverValue)?.explicitReceiver
-        when (val classLikeSymbol = (explicitReceiver as? FirResolvedQualifier)?.symbol) {
+    val staticQualifierForCallable = runIf(
+        declaration is FirCallableDeclaration &&
+                declaration.isStatic &&
+                isExplicitReceiverExpression(dispatchReceiver)
+    ) {
+        when (val classLikeSymbol = (dispatchReceiver as? FirResolvedQualifier)?.symbol) {
             is FirRegularClassSymbol -> classLikeSymbol.fir
             is FirTypeAliasSymbol -> classLikeSymbol.fullyExpandedClass(callInfo.session)?.fir
-            is FirAnonymousObjectSymbol, null -> null
+            is FirAnonymousObjectSymbol,
+            null -> null
         }
     }
     return isVisible(
@@ -45,7 +48,7 @@ fun FirVisibilityChecker.isVisible(
         callInfo.session,
         callInfo.containingFile,
         callInfo.containingDeclarations,
-        dispatchReceiverValue,
+        dispatchReceiver,
         staticQualifierClassForCallable = staticQualifierForCallable,
         isCallToPropertySetter = callInfo.callSite is FirVariableAssignment
     )
@@ -57,28 +60,29 @@ fun FirVisibilityChecker.isVisible(
 ): Boolean {
     val callInfo = candidate.callInfo
 
-    if (!isVisible(declaration, callInfo, candidate.dispatchReceiverValue)) {
+    if (!isVisible(declaration, callInfo, candidate.dispatchReceiver)) {
         val dispatchReceiverWithoutSmartCastType =
-            removeSmartCastTypeForAttemptToFitVisibility(candidate.dispatchReceiverValue, candidate.callInfo.session) ?: return false
+            removeSmartCastTypeForAttemptToFitVisibility(candidate.dispatchReceiver, candidate.callInfo.session) ?: return false
 
         if (!isVisible(declaration, callInfo, dispatchReceiverWithoutSmartCastType)) return false
 
-        candidate.dispatchReceiverValue = dispatchReceiverWithoutSmartCastType
+        candidate.dispatchReceiver = dispatchReceiverWithoutSmartCastType
     }
 
     val backingField = declaration.getBackingFieldIfApplicable()
     if (backingField != null) {
-        candidate.hasVisibleBackingField = isVisible(backingField, callInfo, candidate.dispatchReceiverValue)
+        candidate.hasVisibleBackingField = isVisible(backingField, callInfo, candidate.dispatchReceiver)
     }
 
     return true
 }
 
-private fun removeSmartCastTypeForAttemptToFitVisibility(dispatchReceiverValue: ReceiverValue?, session: FirSession): ReceiverValue? {
+private fun removeSmartCastTypeForAttemptToFitVisibility(dispatchReceiver: FirExpression?, session: FirSession): FirExpression? {
     val expressionWithSmartcastIfStable =
-        (dispatchReceiverValue?.receiverExpression as? FirSmartCastExpression)?.takeIf { it.isStable } ?: return null
+        (dispatchReceiver as? FirSmartCastExpression)?.takeIf { it.isStable } ?: return null
 
-    if (dispatchReceiverValue.type.isNullableNothing) return null
+    val receiverType = dispatchReceiver.typeRef.coneType
+    if (receiverType.isNullableNothing) return null
 
     val originalExpression = expressionWithSmartcastIfStable.originalExpression
     val originalType = originalExpression.typeRef.coneType
@@ -87,11 +91,11 @@ private fun removeSmartCastTypeForAttemptToFitVisibility(dispatchReceiverValue:
 
     // Basically, this `if` is just for sake of optimizaton
     // We have only nullability enhancement, here, so return initial smart cast receiver value
-    if (originalTypeNotNullable == dispatchReceiverValue.type) return null
+    if (originalTypeNotNullable == receiverType) return null
 
     val expressionForReceiver = with(session.typeContext) {
         when {
-            originalType.isNullableType() && !dispatchReceiverValue.type.isNullableType() ->
+            originalType.isNullableType() && !receiverType.isNullableType() ->
                 buildSmartCastExpression {
                     source = originalExpression.source?.fakeElement(KtFakeSourceElementKind.SmartCastExpression)
                     this.originalExpression = originalExpression
@@ -107,7 +111,7 @@ private fun removeSmartCastTypeForAttemptToFitVisibility(dispatchReceiverValue:
         }
     }
 
-    return ExpressionReceiverValue(expressionForReceiver)
+    return expressionForReceiver
 
 }
 
@@ -123,3 +127,10 @@ private fun FirMemberDeclaration.getBackingFieldIfApplicable(): FirBackingField?
         else -> null
     }
 }
+
+private fun isExplicitReceiverExpression(receiverExpression: FirExpression?): Boolean {
+    if (receiverExpression == null) return false
+    // Only FirThisReference may be a reference in implicit receiver
+    val thisReference = receiverExpression.toReference() as? FirThisReference ?: return true
+    return !thisReference.isImplicit
+}
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/FirTowerResolveTask.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/FirTowerResolveTask.kt
index 7bdd4035717..91964c31752 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/FirTowerResolveTask.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/FirTowerResolveTask.kt
@@ -90,11 +90,13 @@ internal abstract class FirBaseTowerResolveTask(
         includeInnerConstructors: Boolean = extensionReceiver != null,
         contextReceiverGroup: ContextReceiverGroup? = null,
         dispatchReceiverForStatics: ExpressionReceiverValue? = null
-    ): ScopeTowerLevel = ScopeTowerLevel(
-        components, this,
-        givenExtensionReceiverOptions = contextReceiverGroup ?: listOfNotNull(extensionReceiver),
-        withHideMembersOnly, includeInnerConstructors, dispatchReceiverForStatics
-    )
+    ): ScopeTowerLevel {
+        return ScopeTowerLevel(
+            components, this,
+            givenExtensionReceiverOptions = createExtensionReceiverOptions(contextReceiverGroup, extensionReceiver),
+            withHideMembersOnly, includeInnerConstructors, dispatchReceiverForStatics
+        )
+    }
 
     protected fun FirScope.toScopeTowerLevelForStaticWithImplicitDispatchReceiver(
         staticOwnerOwnerSymbol: FirRegularClassSymbol? = null,
@@ -123,7 +125,7 @@ internal abstract class FirBaseTowerResolveTask(
         skipSynthetics: Boolean = false,
     ) = MemberScopeTowerLevel(
         components, this,
-        givenExtensionReceiverOptions = contextReceiverGroup ?: listOfNotNull(extensionReceiver),
+        givenExtensionReceiverOptions = createExtensionReceiverOptions(contextReceiverGroup, extensionReceiver),
         skipSynthetics = skipSynthetics,
     )
 
@@ -132,9 +134,20 @@ internal abstract class FirBaseTowerResolveTask(
         otherContextReceiverGroup: ContextReceiverGroup? = null,
     ) = ContextReceiverGroupMemberScopeTowerLevel(
         components, this,
-        givenExtensionReceiverOptions = otherContextReceiverGroup ?: listOfNotNull(extensionReceiver),
+        givenExtensionReceiverOptions = createExtensionReceiverOptions(otherContextReceiverGroup, extensionReceiver),
     )
 
+    private fun createExtensionReceiverOptions(
+        contextReceiverGroup: ContextReceiverGroup?,
+        extensionReceiverValue: ReceiverValue?,
+    ): List<FirExpression> {
+        return when {
+            contextReceiverGroup != null -> contextReceiverGroup.map { it.receiverExpression }
+            extensionReceiverValue != null -> listOf(extensionReceiverValue.receiverExpression)
+            else -> emptyList()
+        }
+    }
+
     protected inline fun enumerateTowerLevels(
         parentGroup: TowerGroup = TowerGroup.EmptyRoot,
         onScope: (FirScope, FirRegularClassSymbol?, TowerGroup) -> Unit,
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/FirTowerResolver.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/FirTowerResolver.kt
index 743bc9fc4c0..d1ca4a4c47d 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/FirTowerResolver.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/FirTowerResolver.kt
@@ -117,7 +117,7 @@ class FirTowerResolver(
                     it,
                     ExplicitReceiverKind.NO_EXPLICIT_RECEIVER,
                     scope,
-                    dispatchReceiver,
+                    dispatchReceiver?.receiverExpression,
                     givenExtensionReceiverOptions = emptyList()
                 ),
                 context
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/TowerLevelHandler.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/TowerLevelHandler.kt
index cd114fb94cb..433505c27ca 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/TowerLevelHandler.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/TowerLevelHandler.kt
@@ -5,6 +5,7 @@
 
 package org.jetbrains.kotlin.fir.resolve.calls.tower
 
+import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.resolve.calls.*
 import org.jetbrains.kotlin.fir.scopes.FirScope
 import org.jetbrains.kotlin.fir.symbols.FirBasedSymbol
@@ -78,11 +79,11 @@ private class TowerScopeLevelProcessor(
 ) : TowerScopeLevel.TowerScopeLevelProcessor<FirBasedSymbol<*>> {
     override fun consumeCandidate(
         symbol: FirBasedSymbol<*>,
-        dispatchReceiverValue: ReceiverValue?,
-        givenExtensionReceiverOptions: List<ReceiverValue>,
+        dispatchReceiver: FirExpression?,
+        givenExtensionReceiverOptions: List<FirExpression>,
         scope: FirScope,
         objectsByName: Boolean,
-        isFromOriginalTypeInPresenceOfSmartCast: Boolean
+        isFromOriginalTypeInPresenceOfSmartCast: Boolean,
     ) {
         resultCollector.consumeCandidate(
             group, candidateFactory.createCandidate(
@@ -90,7 +91,7 @@ private class TowerScopeLevelProcessor(
                 symbol,
                 explicitReceiverKind,
                 scope,
-                dispatchReceiverValue,
+                dispatchReceiver,
                 givenExtensionReceiverOptions,
                 objectsByName,
                 isFromOriginalTypeInPresenceOfSmartCast
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/TowerLevels.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/TowerLevels.kt
index d0b57d4dc7c..0331a5b7fa5 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/TowerLevels.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/calls/tower/TowerLevels.kt
@@ -12,6 +12,7 @@ import org.jetbrains.kotlin.fir.*
 import org.jetbrains.kotlin.fir.declarations.*
 import org.jetbrains.kotlin.fir.declarations.utils.isInner
 import org.jetbrains.kotlin.fir.declarations.utils.isStatic
+import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.expressions.FirSmartCastExpression
 import org.jetbrains.kotlin.fir.expressions.builder.buildResolvedQualifier
 import org.jetbrains.kotlin.fir.resolve.*
@@ -55,8 +56,8 @@ abstract class TowerScopeLevel {
     interface TowerScopeLevelProcessor<in T : FirBasedSymbol<*>> {
         fun consumeCandidate(
             symbol: T,
-            dispatchReceiverValue: ReceiverValue?,
-            givenExtensionReceiverOptions: List<ReceiverValue>,
+            dispatchReceiver: FirExpression?,
+            givenExtensionReceiverOptions: List<FirExpression>,
             scope: FirScope,
             objectsByName: Boolean = false,
             isFromOriginalTypeInPresenceOfSmartCast: Boolean = false,
@@ -74,7 +75,7 @@ abstract class TowerScopeLevel {
 class MemberScopeTowerLevel(
     private val bodyResolveComponents: BodyResolveComponents,
     val dispatchReceiverValue: ReceiverValue,
-    private val givenExtensionReceiverOptions: List<ReceiverValue>,
+    private val givenExtensionReceiverOptions: List<FirExpression>,
     private val skipSynthetics: Boolean,
 ) : TowerScopeLevel() {
     private val scopeSession: ScopeSession get() = bodyResolveComponents.scopeSession
@@ -156,7 +157,7 @@ class MemberScopeTowerLevel(
                 empty = false
                 output.consumeCandidate(
                     symbol,
-                    dispatchReceiverValue,
+                    dispatchReceiverValue.receiverExpression,
                     givenExtensionReceiverOptions = emptyList(),
                     scope
                 )
@@ -198,8 +199,8 @@ class MemberScopeTowerLevel(
 
                 val dispatchReceiverToUse = when {
                     isFromOriginalTypeInPresenceOfSmartCast ->
-                        getOriginalReceiverExpressionIfStableSmartCast()?.let(::ExpressionReceiverValue)
-                    else -> dispatchReceiverValue
+                        getOriginalReceiverExpressionIfStableSmartCast()
+                    else -> dispatchReceiverValue.receiverExpression
                 }
 
                 output.consumeCandidate(
@@ -283,7 +284,7 @@ class MemberScopeTowerLevel(
         }
     }
 
-    private fun FirCallableSymbol<*>.hasConsistentExtensionReceiver(givenExtensionReceivers: List<ReceiverValue>): Boolean {
+    private fun FirCallableSymbol<*>.hasConsistentExtensionReceiver(givenExtensionReceivers: List<FirExpression>): Boolean {
         return givenExtensionReceivers.isNotEmpty() == hasExtensionReceiver()
     }
 }
@@ -291,7 +292,7 @@ class MemberScopeTowerLevel(
 class ContextReceiverGroupMemberScopeTowerLevel(
     bodyResolveComponents: BodyResolveComponents,
     contextReceiverGroup: ContextReceiverGroup,
-    givenExtensionReceiverOptions: List<ReceiverValue> = emptyList(),
+    givenExtensionReceiverOptions: List<FirExpression> = emptyList(),
 ) : TowerScopeLevel() {
     private val memberScopeLevels = contextReceiverGroup.map {
         MemberScopeTowerLevel(bodyResolveComponents, it, givenExtensionReceiverOptions, false)
@@ -320,7 +321,7 @@ class ContextReceiverGroupMemberScopeTowerLevel(
 class ScopeTowerLevel(
     private val bodyResolveComponents: BodyResolveComponents,
     val scope: FirScope,
-    private val givenExtensionReceiverOptions: List<ReceiverValue>,
+    private val givenExtensionReceiverOptions: List<FirExpression>,
     private val withHideMembersOnly: Boolean,
     private val includeInnerConstructors: Boolean,
     private val dispatchReceiverForStatics: ExpressionReceiverValue?
@@ -383,7 +384,7 @@ class ScopeTowerLevel(
         )
 
         return givenExtensionReceiverOptions.none { extensionReceiver ->
-            val extensionReceiverType = extensionReceiver.type
+            val extensionReceiverType = extensionReceiver.resultType.coneType
             // If some receiver is non class like, we should not skip it
             if (extensionReceiverType !is ConeClassLikeType) return@none true
 
@@ -417,7 +418,7 @@ class ScopeTowerLevel(
         @Suppress("UNCHECKED_CAST")
         processor.consumeCandidate(
             unwrappedCandidate as T,
-            dispatchReceiverValue,
+            dispatchReceiverValue?.receiverExpression,
             givenExtensionReceiverOptions,
             scope
         )
@@ -463,7 +464,7 @@ class ScopeTowerLevel(
         scope.processClassifiersByName(info.name) {
             empty = false
             processor.consumeCandidate(
-                it, dispatchReceiverValue = null,
+                it, dispatchReceiver = null,
                 givenExtensionReceiverOptions = emptyList(),
                 scope = scope,
                 objectsByName = true
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/inference/FirBuilderInferenceSession.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/inference/FirBuilderInferenceSession.kt
index 8afc75e5259..43ff953e0ca 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/inference/FirBuilderInferenceSession.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/inference/FirBuilderInferenceSession.kt
@@ -10,14 +10,16 @@ import org.jetbrains.kotlin.fir.FirSession
 import org.jetbrains.kotlin.fir.declarations.FirAnonymousFunction
 import org.jetbrains.kotlin.fir.declarations.FirDeclaration
 import org.jetbrains.kotlin.fir.declarations.hasAnnotation
-import org.jetbrains.kotlin.fir.expressions.FirResolvable
-import org.jetbrains.kotlin.fir.expressions.FirStatement
+import org.jetbrains.kotlin.fir.expressions.*
+import org.jetbrains.kotlin.fir.render
 import org.jetbrains.kotlin.fir.resolve.calls.Candidate
 import org.jetbrains.kotlin.fir.resolve.calls.ImplicitExtensionReceiverValue
 import org.jetbrains.kotlin.fir.resolve.calls.ResolutionContext
+import org.jetbrains.kotlin.fir.resolve.calls.candidate
 import org.jetbrains.kotlin.fir.resolve.substitution.ChainedSubstitutor
 import org.jetbrains.kotlin.fir.resolve.substitution.ConeSubstitutor
 import org.jetbrains.kotlin.fir.resolve.substitution.replaceStubsAndTypeVariablesToErrors
+import org.jetbrains.kotlin.fir.resolve.transformers.FirCallCompletionResultsWriterTransformer
 import org.jetbrains.kotlin.fir.types.*
 import org.jetbrains.kotlin.fir.visitors.FirDefaultTransformer
 import org.jetbrains.kotlin.fir.visitors.transformSingle
@@ -72,12 +74,12 @@ class FirBuilderInferenceSession(
     }
 
     private fun Candidate.isSuitableForBuilderInference(): Boolean {
-        val extensionReceiver = chosenExtensionReceiverValue
-        val dispatchReceiver = dispatchReceiverValue
+        val extensionReceiver = chosenExtensionReceiver
+        val dispatchReceiver = dispatchReceiver
         return when {
             extensionReceiver == null && dispatchReceiver == null -> false
-            dispatchReceiver?.type?.containsStubType() == true -> true
-            extensionReceiver?.type?.containsStubType() == true -> symbol.fir.hasBuilderInferenceAnnotation(session)
+            dispatchReceiver?.typeRef?.coneType?.containsStubType() == true -> true
+            extensionReceiver?.typeRef?.coneType?.containsStubType() == true -> symbol.fir.hasBuilderInferenceAnnotation(session)
             else -> false
         }
     }
@@ -251,7 +253,6 @@ class FirBuilderInferenceSession(
         }
 
         // TODO: support diagnostics, see [CoroutineInferenceSession#updateCalls]
-
         val completionResultsWriter = components.callCompleter.createCompletionResultsWriter(substitutor)
         for ((call, _) in partiallyResolvedCalls) {
             call.transformSingle(completionResultsWriter, null)
@@ -260,19 +261,32 @@ class FirBuilderInferenceSession(
     }
 }
 
-class FirStubTypeTransformer(
-    private val substitutor: ConeSubstitutor
-) : FirDefaultTransformer<Nothing?>() {
+class FirStubTypeTransformer(private val substitutor: ConeSubstitutor) : FirDefaultTransformer<Nothing?>() {
 
     override fun <E : FirElement> transformElement(element: E, data: Nothing?): E {
+        // All resolvable nodes should be implemented separately to cover substitution of receivers in the candidate
+        if (element is FirResolvable) {
+            element.candidate()?.let { processCandidate(it) }
+        }
         @Suppress("UNCHECKED_CAST")
-        return (element.transformChildren(this, data) as E)
+        return element.transformChildren(this, data = null) as E
     }
 
     override fun transformResolvedTypeRef(resolvedTypeRef: FirResolvedTypeRef, data: Nothing?): FirTypeRef =
         substitutor.substituteOrNull(resolvedTypeRef.type)?.let {
             resolvedTypeRef.withReplacedConeType(it)
         } ?: resolvedTypeRef
+
+    /*
+     * We should manually update all receivers in the all not completed candidates, because not all calls with candidates
+     *   contained in partiallyResolvedCalls and candidate stores not receiver values, which are updated, (TODO: remove this comment after removal of updating values)
+     *   and receivers of candidates are not direct FIR children of calls, so they won't be visited during regular transformChildren
+     */
+    private fun processCandidate(candidate: Candidate) {
+        candidate.dispatchReceiver = candidate.dispatchReceiver?.transform(this, data = null)
+        candidate.chosenExtensionReceiver = candidate.chosenExtensionReceiver?.transform(this, data = null)
+        candidate.contextReceiverArguments = candidate.contextReceiverArguments?.map { it.transform(this, data = null) }
+    }
 }
 
 private val BUILDER_INFERENCE_ANNOTATION_CLASS_ID: ClassId = ClassId.topLevel(BUILDER_INFERENCE_ANNOTATION_FQ_NAME)
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/inference/FirDelegatedPropertyInferenceSession.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/inference/FirDelegatedPropertyInferenceSession.kt
index cb990e1e42f..a40d8582760 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/inference/FirDelegatedPropertyInferenceSession.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/inference/FirDelegatedPropertyInferenceSession.kt
@@ -72,8 +72,8 @@ class FirDelegatedPropertyInferenceSession(
         if (callee.candidate.system.hasContradiction) return true
 
         val hasStubType =
-            callee.candidate.chosenExtensionReceiverValue?.type?.containsStubType() ?: false
-                    || callee.candidate.dispatchReceiverValue?.type?.containsStubType() ?: false
+            callee.candidate.chosenExtensionReceiver?.typeRef?.coneType?.containsStubType() ?: false
+                    || callee.candidate.dispatchReceiver?.typeRef?.coneType?.containsStubType() ?: false
 
         if (!hasStubType) {
             return true
@@ -165,7 +165,6 @@ class FirDelegatedPropertyInferenceSession(
     fun completeCandidates(): List<FirResolvable> {
         val commonSystem = components.session.inferenceComponents.createConstraintSystem()
 
-        @Suppress("UNCHECKED_CAST")
         val notCompletedCalls = partiallyResolvedCalls.mapNotNull { partiallyResolvedCall ->
             partiallyResolvedCall.first.takeIf { resolvable ->
                 resolvable.candidate() != null
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/providers/impl/FirTypeResolverImpl.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/providers/impl/FirTypeResolverImpl.kt
index bb11532c535..9ecd26af141 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/providers/impl/FirTypeResolverImpl.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/providers/impl/FirTypeResolverImpl.kt
@@ -13,10 +13,10 @@ import org.jetbrains.kotlin.fir.declarations.impl.FirOuterClassTypeParameterRef
 import org.jetbrains.kotlin.fir.declarations.utils.isEnumClass
 import org.jetbrains.kotlin.fir.declarations.utils.isLocal
 import org.jetbrains.kotlin.fir.diagnostics.*
+import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.resolve.*
 import org.jetbrains.kotlin.fir.resolve.calls.AbstractCallInfo
 import org.jetbrains.kotlin.fir.resolve.calls.AbstractCandidate
-import org.jetbrains.kotlin.fir.resolve.calls.ReceiverValue
 import org.jetbrains.kotlin.fir.resolve.calls.ResolutionDiagnostic
 import org.jetbrains.kotlin.fir.resolve.diagnostics.*
 import org.jetbrains.kotlin.fir.resolve.substitution.ConeSubstitutor
@@ -538,10 +538,10 @@ class FirTypeResolverImpl(private val session: FirSession) : FirTypeResolver() {
         override val applicability: CandidateApplicability
     ) : AbstractCandidate() {
 
-        override val dispatchReceiverValue: ReceiverValue?
+        override val dispatchReceiver: FirExpression?
             get() = null
 
-        override val chosenExtensionReceiverValue: ReceiverValue?
+        override val chosenExtensionReceiver: FirExpression?
             get() = null
 
         override val explicitReceiverKind: ExplicitReceiverKind
diff --git a/compiler/fir/semantics/src/org/jetbrains/kotlin/fir/declarations/ImplicitReceiverUtils.kt b/compiler/fir/semantics/src/org/jetbrains/kotlin/fir/declarations/ImplicitReceiverUtils.kt
index 732f5b17961..6ae3bf5b96b 100644
--- a/compiler/fir/semantics/src/org/jetbrains/kotlin/fir/declarations/ImplicitReceiverUtils.kt
+++ b/compiler/fir/semantics/src/org/jetbrains/kotlin/fir/declarations/ImplicitReceiverUtils.kt
@@ -9,6 +9,7 @@ import kotlinx.collections.immutable.PersistentList
 import kotlinx.collections.immutable.persistentListOf
 import kotlinx.collections.immutable.toPersistentList
 import org.jetbrains.kotlin.fir.FirSession
+import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.labelName
 import org.jetbrains.kotlin.fir.resolve.*
 import org.jetbrains.kotlin.fir.resolve.calls.*
diff --git a/compiler/fir/semantics/src/org/jetbrains/kotlin/fir/resolve/calls/AbstractCandidate.kt b/compiler/fir/semantics/src/org/jetbrains/kotlin/fir/resolve/calls/AbstractCandidate.kt
index 670b79aab39..58dcc79b725 100644
--- a/compiler/fir/semantics/src/org/jetbrains/kotlin/fir/resolve/calls/AbstractCandidate.kt
+++ b/compiler/fir/semantics/src/org/jetbrains/kotlin/fir/resolve/calls/AbstractCandidate.kt
@@ -5,6 +5,7 @@
 
 package org.jetbrains.kotlin.fir.resolve.calls
 
+import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.symbols.FirBasedSymbol
 import org.jetbrains.kotlin.resolve.calls.inference.model.ConstraintSystemError
 import org.jetbrains.kotlin.resolve.calls.tasks.ExplicitReceiverKind
@@ -12,8 +13,8 @@ import org.jetbrains.kotlin.resolve.calls.tower.CandidateApplicability
 
 abstract class AbstractCandidate {
     abstract val symbol: FirBasedSymbol<*>
-    abstract val dispatchReceiverValue: ReceiverValue?
-    abstract val chosenExtensionReceiverValue: ReceiverValue?
+    abstract val dispatchReceiver: FirExpression?
+    abstract val chosenExtensionReceiver: FirExpression?
     abstract val explicitReceiverKind: ExplicitReceiverKind
     abstract val callInfo: AbstractCallInfo
     abstract val diagnostics: List<ResolutionDiagnostic>
diff --git a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/FirThisReference.kt b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/FirThisReference.kt
index 0243c470ab4..cb98eba149e 100644
--- a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/FirThisReference.kt
+++ b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/FirThisReference.kt
@@ -20,6 +20,7 @@ abstract class FirThisReference : FirReference() {
     abstract val labelName: String?
     abstract val boundSymbol: FirBasedSymbol<*>?
     abstract val contextReceiverNumber: Int
+    abstract val isImplicit: Boolean
 
     override fun <R, D> accept(visitor: FirVisitor<R, D>, data: D): R = visitor.visitThisReference(this, data)
 
diff --git a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/impl/FirExplicitThisReference.kt b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/impl/FirExplicitThisReference.kt
index 7658a48fc3c..110e5759dca 100644
--- a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/impl/FirExplicitThisReference.kt
+++ b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/impl/FirExplicitThisReference.kt
@@ -23,6 +23,7 @@ internal class FirExplicitThisReference(
     override var contextReceiverNumber: Int,
 ) : FirThisReference() {
     override var boundSymbol: FirBasedSymbol<*>? = null
+    override val isImplicit: Boolean = false
 
     override fun <R, D> acceptChildren(visitor: FirVisitor<R, D>, data: D) {}
 
diff --git a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/impl/FirImplicitThisReference.kt b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/impl/FirImplicitThisReference.kt
index 07a64825932..c53658c6845 100644
--- a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/impl/FirImplicitThisReference.kt
+++ b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/references/impl/FirImplicitThisReference.kt
@@ -23,6 +23,7 @@ internal class FirImplicitThisReference(
 ) : FirThisReference() {
     override val source: KtSourceElement? get() = null
     override val labelName: String? get() = null
+    override val isImplicit: Boolean = true
 
     override fun <R, D> acceptChildren(visitor: FirVisitor<R, D>, data: D) {}
 
diff --git a/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/ImplementationConfigurator.kt b/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/ImplementationConfigurator.kt
index 80cce5f004f..36861c936dd 100644
--- a/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/ImplementationConfigurator.kt
+++ b/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/ImplementationConfigurator.kt
@@ -484,6 +484,7 @@ object ImplementationConfigurator : AbstractFirTreeImplementationConfigurator()
                 value = "null"
                 isMutable = true
             }
+            defaultFalse("isImplicit")
         }
 
         impl(thisReference, "FirImplicitThisReference") {
@@ -495,6 +496,7 @@ object ImplementationConfigurator : AbstractFirTreeImplementationConfigurator()
             default("boundSymbol") {
                 isMutable = false
             }
+            defaultTrue("isImplicit")
         }
 
         impl(superReference, "FirExplicitSuperReference")
diff --git a/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt b/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt
index 8c938480d56..dbacfc60535 100644
--- a/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt
+++ b/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt
@@ -687,6 +687,7 @@ object NodeConfigurator : AbstractFieldConfigurator<FirTreeBuilder>(FirTreeBuild
             +stringField("labelName", nullable = true)
             +field("boundSymbol", firBasedSymbolType, "*", nullable = true, withReplace = true)
             +intField("contextReceiverNumber", withReplace = true)
+            +booleanField("isImplicit")
         }
 
         typeRef.configure {
diff --git a/compiler/testData/codegen/box/smartCasts/smartcastOnImplicitDispatchReceiver.kt b/compiler/testData/codegen/box/smartCasts/smartcastOnImplicitDispatchReceiver.kt
index 90e60170b31..03728c757c2 100644
--- a/compiler/testData/codegen/box/smartCasts/smartcastOnImplicitDispatchReceiver.kt
+++ b/compiler/testData/codegen/box/smartCasts/smartcastOnImplicitDispatchReceiver.kt
@@ -1,5 +1,4 @@
 // TARGET_BACKEND: JVM
-// IGNORE_BACKEND_K2: JVM_IR
 // ISSUE: KT-58823
 // FILE: Base.java